Certain amount to be recovered as arrears of land revenue.

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Statutory text

(1) If any tax, cess, fee or sum due from any person remains unpaid in whole or in part at the end of the period specified in section 177 and if such person has left India or cannot be found, the said tax, cess, fee or other sum or such part thereof as remains unpaid together with all sums payable in connection therewith, and five per cent of the aggregate of such tax, cess, fee or other sum or part and all such sums to cover the cost of collection shall be recoverable as if the same were an arrear of land revenue.
(2) Out of the gross amount collected under sub-section (1), 1/21 part shall be credited to the Government to cover the cost of collecting the tax.

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